F r a s e ra n dC o m p a n y
Fraser andCompany LLP Barristers andSolicitors
DAVID K. FRASER
RICHARD D. RABSON
(1)DAVID W. SMALLEY
RAVINDER R.S. UPPAL
(2)AILIN WAN
(3)BARBARA G. WOHL
KIT H. LUI
(4)BYRON BYUNG-OH LEE
GEETA K. BAINS
(2) Also member of Massachusetts bar
(3) Also member of Ontario bar
(4) Also member of New York bar
March 20, 2006
VIA EDGAR
Securities and Exchange Commission
100 F Street N.E.
Washington D.C. 20549-0405
Attention: H. Christopher Owings, Assistant Director
Dear Sir:
Re: Golden Aria Corp.
Amendment No. 2 to Form SB-2 Registration Statement
File No. 333-130934
Further to your letter dated March 20, 2006, attached please find a red-tagged copy (which includes page numbers) filed with you, by Edgar, of Amendment No. 2 to Form SB-2 Registration Statement, including Exhibits.
The only change requested was in the financial statement note numbers. The note numbers have been added manually, as requested. As this was the only change to the document, the only red-tagged change is to the title page, noting that this document is now "Amendment #2". I trust you will find this satisfactory.
If you have any other questions, please do not hesitate to contact the undersigned. Please fax any further comments to the undersigned at(604) 669-5791.
Yours truly,
FRASER and COMPANY
Per:/s/ David K. Fraser
David K. Fraser
DKF/dlm
Attach.